Study On The Application Of Activity-Based Costing In ZL Foodstuff Co., Ltd.

China's vinegar enterprises have ushered in new opportunities for development.In the fierce market competition,the diversity and complexity of products have brought great challenges to the management of enterprises.At the same time,under the background of the current economic slowdown,enterprises should change the extensive management mode and replace the traditional cost method with activity-based cost method to achieve benefits from management.Traditional cost accounting method ignoring the complexity of the process between products.Activity-based costing,on the other hand,takes activity as the core and allocates manufacturing costs to the activity center,and then allocates them to various products according to activity motivation,so as to obtain more accurate cost information.This paper introduces ABC into vinegar enterprises in the hope of improving the cost management level of vinegar enterprises.The structure of this paper is as follows: chapter 1 introduces the background and significance of activity-based costing in vinegar enterprises,and summarizes the development of activity-based costing at home and abroad.And then explains the research content,research methods and research objectives.The second chapter summarizes the theory of activity-based costing.In chapter three,representative enterprises of vinegar enterprises are selected for research.The fourth chapter carries on the plan design to the company implementation activity-based costing method.The fifth chapter compares the calculation results of the two cost accounting methods,and puts forward Suggestions on the company's cost accounting,management status and production and marketing decisions.The sixth chapter summarizes the whole research,and points out the shortcomings of the paper.ZL Company is one of the leading enterprises in vinegar manufacturing enterprises,its production process is complex,the proportion of manufacturing cost in the total cost is high,this paper believes that the company is necessary to adopt activity-based cost method,thus the managers of the enterprise can get the real situation of the cost.At the same time,the implementation of activity-based costing will take a long time and cost a lot.Vinegar enterprises need to select appropriate accounting accuracy to take into account both costs and benefits.